Manual Of Transition To The International Financial Reporting Standards
Guideline Manual of Transition to the International Financial Reporting Standards and its impact on Calculating Zakat for Taxpayers Obligated to Maintain Statutory Accounts in the Kingdom of Saudi Arabia International Financial Reporting Standard 15 “Revenue from Contracts with Customers” Rev. 1, November 1, 2021 AD
This Manual is indicative and constitutes the concept and interpretation of the Zakat, Tax and Customs Authority (ZATCA) with regard to the implementation of the Executive Regulations of Levying Zakat promulgated by the Ministerial Resolution No. (2216) dated 07 Rajab 1440 AH. It is not a statutory document, and its provisions are indicative, non-binding to ZATCA, and it does not eliminate the need to peruse the Executive Regulations for Levying Zakat and the relevant rules and resolutions. This Manual is indicative, and includes a summary of the most important considerations with respect to application of International Financial Reporting Standards (IFRSs) approved in the Kingdom of Saudi Arabia. It is not a statutory document. The provisions thereof are guiding, and it does not eliminate the need to peruse to the International Financial Reporting Standards approved in the Kingdom of Saudi Arabia and other standards and publications approved by the Saudi Organization for Chartered and Professional Accountants. All diagrams and drawings contained herein are for illustrative purposes and may not include all requirements and exceptions to the standards. The Authority expressly disclaims itself for any duties or obligations towards any person or entity that may result from its use of this attached Manual. Please note that this Guideline does not include any conclusion on appropriate accounting processing based on specific facts and does not recommend accounting policies or treatments that the user of this Guideline should choose or apply.
Table of contents INTRODUCTION 5 Purpose of Manual 5 Overview of the transition to the approved International Financial Reporting Standards in the Kingdom of Saudi Arabia: 5 International Financial Reporting Standard 15 “Revenue from Contracts with 6 1.Overview IFRS No. 15 6 1.2. Scope Summary 7 Customers” 2. Requirements of IFRS 15 10 2.1. Overview IFRS No. 15 10 2.2. Five Step Model 10 3. Impact of Transition to IFRS 15 on the Zakat Base 19 3.1. Introduction 19 3.2. The Financial Impact of the Transition on the Zakat base 20 3.3. Proposed Zakat Base Financial Implications Handling 21 3.4. Theoretical Examples on the Effect of Transition on ZB 22 3.5. Accounting Handling according to the previous standard as of December 31, 2017 (prior to the implementation of IFRS 15) 3 23
Table of contents 3.6. Accounting Handling according to the previous standard as of December 26 3.7. The resulting impact on the financial statements when applying IFRS 15 28 3.8. Accounting Handling according to prevailing practices as of December 31, 31 31, 2017 (prior to the implementation of IFRS 15) 2017 (prior to the implementation of IFRS 15) 4
Introduction Purpose of Manual: This Manual aims to provide a summary of the most important effects that resulted from the transition to International Financial Reporting Standards (IFRSs) at the expense of Zakat. It should be noted here that the mentioned standards were adopted by the Saudi Organization for Chartered and Professional Accountants to become applicable by companies listed in the Saudi Financial Market effective from the Fiscal Year January 1st, 2017. This Manual is intended to contribute to raising awareness on changes in the accounting handling contained in international standards, which may have changed the Zakat handling for some items. The Authority aims that the Manual will also contribute to narrowing the gap between the understanding of taxpayers and the Authority’s expectations concerning the mechanisms for estimating and calculating Zakat in light of the transition to these standards. This Manual addresses the following standard, which had an important impact on the financial statements upon transition: International Financial Reporting Standard (15) “Revenue from Contracts with Customers” The Manual has been prepared based on the International Financial Reporting Standards approved in the Kingdom of Saudi Arabia (issued in 2020 AD). Overview of the transition to the approved International Financial Reporting Standards in the Kingdom of Saudi Arabia: International Financial Reporting Standards have been endorsed by the Saudi Organization for Chartered Auditors and Accountants to become applicable by companies listed in the Saudi financial market effective from the fiscal year January 1st 2017. In the interest of the Zakat, Tax and Customs Authority to keep pace with this fundamental transition, the Authority has listed and formulated the most prominent effects of the transition on the account of Zakat for private sector companies and institutions in the Kingdom of Saudi Arabia. 5
International Financial Reporting Standard 15 “Revenue from Contracts with Customers” 1.Overview IFRS No. 15 1.1.Standard Objective: The objective of this Standard is to establish the principles that an entity should apply to provide useful information to users of financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from a contract with a customer. The main principle of this standard is that an entity shall recognize revenue to describe the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. An entity shall consider the terms of the contract and all relevant facts and circumstances when applying this Standard, and the entity shall apply this Standard, including using any practical means, consistently to contracts that have similar characteristics and in similar circumstances. This Standard specifies the accounting for an individual contract with a customer, however, as a practical mean, an entity may apply this Standard to a portfolio of contracts (or obligations with similar characteristics) if the entity reasonably expects that the effects on the financial statements of applying this Standard to a portfolio would not be materially different from the application of this Standard to the individual contracts (or individual obligations) within that portfolio. Upon accounting for a portfolio, an entity shall use estimates and assumptions that reflect the size and composition of the portfolio. 6
1.2.Scope Summary: The Most Significant Exceptions to IFRS 15 Lease contracts Insurance Contracts. Applicable Standard Standard Name International Financial “International Financial Reporting Reporting Standard 16 Standard 16 Lease Contracts”. International Financial Reporting Standard 4 International Financial Reporting Standard 9 Financial instruments and other contractual rights or obligations. IFRS/ 10 IFRS/ 11 IAS 27/ IAS 28/ International Financial Reporting Standard 4 “Insurance Contracts”. IFRS 9 “Financial Instruments”. IFRS 10 “Consolidated Financial Statements” IFRS 11 “Joint Arrangements”. IAS 27 “Independent Financial Statements” IAS 28 “Investments in Associates and Joint Ventures”. 7
An entity shall apply this standard to all contracts with customers except for non-monetary exchanges between entities in the same business activity to facilitate sales to customers or potential customers. For example, this standard does not apply to a contract between two oil companies that agree to exchange oil to meet the demand of their customers. at different specific places at the specified time. An entity shall apply this standard to any contract only if the counterparty to the contract is a customer (other than a contract that is included outside the scope). Further, the customer is a contracting party with the entity to obtain goods or services that are the result of the entity’s normal activities in exchange for consideration, and the counterparty is not a customer. For example, if it has contracted with the entity to engage in an activity or operation in which the parties to the contract share the risks or benefits arising from the activity or operation (e.g., developing an asset in a co-operative arrangement) rather than obtaining the production of the entity’s normal activities. A contract with a customer may fall partly within the scope of this Standard and partly within the scope of other Standards. This standard specifies the accounting for incremental costs of obtaining a contract with a customer and the accounting for costs incurred in fulfilling a contract with a customer if those costs are not within the scope of another standard. An entity shall apply those paragraphs only to costs incurred in connection with a contract with a customer (or part of that contract) that is within the scope of this Standard. 8
The Saudi standard that replaced it The international standard that replaced Accounting Standard: IAS 11: Construction Construction Contracts and Contracts. Revenue standard 5. 9 Contracts. IAS No. 18 “Revenues” IFRIC13 Customer Loyalty Programs. IFRIC15 “Customer Loyalty Programs”. IFRIC 18 “Customer Loyalty Programs”. IFRIC 18 Customer Loyalty Programs. Effective Date January 1, 2017/2018, starting from the beginning of 2017 AD, for establishments listed in the Capital Market. As for other establishments, the application will be from the beginning of 2018 AD, with permission for those other establishments to start applying the standard starting from the beginning of 2017 AD.
2.Requirements of IFRS 15 2.1.Overview IFRS No. 15 From the beginning of the year 2017 AD, the establishments listed in the Capital Market, as for other establishments, the application will be from the beginning of the year 2018 AD, while allowing those other establishments to apply as of the beginning of the year 2017 AD IFRS 15 specifies the principles that entities shall apply to provide information about the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. Upon applying IFRS 15, entities shall recognize revenue to show the transfer of promised goods or services to a customer in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. 2.2.Five Step Model The main principle of this standard is that an entity shall recognize revenue to describe the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This basic principle shall be executed under a typical five-step framework 2 3 Determining the transaction price 5 10 1 Determining the obligations contained in the contract Recognizing revenue when (or as soon as) an entity fulfills an o b lig a t io n 4 Determining the contract(s) with a client The transaction price must be allocated to the obligations contained in the contract
Step 1: Determining the contract(s) with a client- Defining the Contract 11 The parties to the contract have agreed to the contract 1 The rights of each party with respect to the goods or services to be transferred can be determined. 2 Payment terms can be specified for the goods or services to be transferred. 3 The contract is a commercial contract. 4 It is possible for the establishment to obtain the consideration to which it will have a right in return for the goods or services that will be transferred to the customer. 5
Step 2: Determining the obligations contained in the contract At the inception of the contract, the entity must evaluate the goods or services promised in the contract with the customer. Further, the entity shall identify each undertaking to transfer any of the following to the customer as a obligation. 1 1 A good or service (or bundle of goods or services) that can be self-recognizable. 2 Every single identifiable good or service in the chain that the entity undertakes to transfer to the customer is an obligation that is fulfilled over a period of time. 2 Chain of self-recognizable goods or services that are substantially similar and have the same pattern of transfer to the customer. 12 A self-distinguishing series of goods or services has the same transfer pattern to the customer in case of fulfilling the following conditions: One method is used to measure an entity’s progress toward full obligation by transferring each identifiable good or service in the chain to the customer.
Step 3: Determining the obligations contained in the contract (Cont’d) Goods or services can be self-recognizable in case of fulfilling the following conditions: 2 1 If the customer can benefit from the goods or service by itself or with other resources that are immediately available to the customer. 13 It is possible to specify the entity’s obligation to transfer the goods or services to the customer separately from other obligation in the contract.
Determining the goods and services contained in the contract 1 2 Sale of goods classified by the entity (for example: Manufacturer inventory). 4 Standardization of service readiness to provide goods or s e r v ic e s . 6 Resale of goods that are purchased by the entity (for example: retail establishment’s goods). The Standard requires the entity to determine, from the beginning of the contract, the goods and services included in the contract, and provides manual about the goods or services that are specified in the contract, as follows: 8 Granting of rights in goods or services to be provided in the future that a customer can resell or provide to a customer of its own. 14 Granting licenses or purchase options for additional goods or services 3 Resale of goods or services purchased by the entity (for example: A ticket that has been resold by an establishment in its capacity as principal). 5 Providing a service to another party to transfer goods or provide services or make goods or services available to the customer for use when the customer decides. 7 Constructing, manufacturing or developing on behalf of a client.
Step 4: Determining the transaction price The transaction price is the amount to which the entity expects to be entitled in exchange for the transfer of promised goods or services. In making this decision, the entity considers the course of normal business practices. In determining the transaction price, the entity shall consider the effects of all of the following: Variable compensation Existence of a substantial financing component in the transaction Non-cash compensation The consideration is payable to the customer Step 5: The transaction price must be allocated to the obligations contained in the contract Once the separate obligations have been identified and the transaction price has been determined, the Standard requires the entity to allocate the transaction price to the obligations in proportion to the independent selling prices (i.e. on the basis of the relatively independent selling price). Upon allocating the transaction price to the obligations on the basis of the independent selling price, any discount in the contract is allocated pro rata to all of the obligations in the contract. 15
The following illustration details the methods for determining the independent transaction price: When a contract has multiple obligations of the entity, usually, the transaction price on each obligation in the contract shall be determined on the basis of the independent selling prices for each country. When the independent selling price is not directly observable, the entity must estimate it. IFRS 15 proposes several methods that can be used, including: Adjusted Assessment for the Market Approach 16 Expected cost plus margin approach Remaining value approach (allowed only in limited circumstances)
Step 6: Recognizing revenue when (or as soon as) an entity fulfills an obligation Revenue is recognized when control transfers, either over time or at a point in time Control of an asset is defined as the power to direct and approximately obtain the use of the remaining benefits of the asset Benefits from an asset are the potential cash flows that can be obtained directly or indirectly in several ways, such as: Using of the asset to produce goods or provide services Using the asset to enhance the value of other assets Using the asset to settle obligations or reduce expenses Selling or exchanging the asset Mortgaging the asset for a loan keeping the asset The obligation shall be fulfilled over time 17 The obligation shall be fulfilled at a certain point in time
Revenue shall be recognized when control transfers at a point in time, including but not limited to factors that may indicate the point in time that control passes The entity has a current entitlement to a payment in consideration of the asset The client has a legal entitlement in the asset The customer has accepted the asset The entity has transferred material possession of the asset The customer has the significant risks and benefits of ownership of the asset Revenue shall be recognized over a period of time in case of fulfilling one of the following conditions: The customer simultaneously receives and consumes the benefits provided by the entity’s performance as soon as the entity fulfills its obligations. 1 Entity’s performance establishes or enhances an asset that a customer controls when the asset is established or enhanced. 2 The entity’s performance doesn’t establish any asset that has an alternative use for the entity. The entity has an enforceable entitlement to payment for performance completed to date. 3 In case of failing to achieve any of the conditions provided hereinabove, revenue shall be recognized at a point in time. 18
When an entity determines that an obligation is satisfied over a period of time, the Standard requires the entity to choose one method for recognizing revenue for the related obligation: Input Method Output Method Revenue shall be recognized on the basis of the entity’s efforts or inputs to satisfy the obligation in relation to the total inputs expected to satisfy the obligation. Revenue shall be recognized on the basis of direct measurements of the value of the goods or services transferred to the customer to date attributable to the remaining goods or services promised under the contract. 3. Impact of Transition to IFRS 15 on the Zakat Base 3.1.Introduction There is no doubt that IFRS No. 15 introduced a different approach in the method of revenue recognition, which differs in some aspects from the method of recognition in the previous standard, whether IAS No. 18 or the standard applied before the adoption of international standards. The new standard is concerned with defining obligations in contracts with customers and developing some controls to determine the revenue recognition mechanism, including but not limited to: The right of return, determining the transaction price, determining contract costs, and recognizing them as an asset provided that to fulfill specific conditions. It is noted to have greatly affected in some sectors the revenue recognition mechanism at the date of the transition and the years following the transition. In addition to the above, it is necessary to consider the nature and handling of the consolidated accounts in the international standards in terms of zakat, which will be explained in the following sections: 19
3.2.The Financial Impact of the Transition on the Zakat base The transition to the dollar standard for financial reporting No. 15 resulted in creating of some new accounts related to the handling of accounting operations that fall within the scope of the international standard, including: 1. Contract Assets: Basically, it is receivables, but it is conditioned on the implementation of a specific obligation of a contract with a customer to be recognized as receivables from the zakat point of view. This item shall not be qualified to be deductible from the Zakat Base in accordance with the Executive Regulation of Zakat Levying. Noting zakat handling of this item and the item of accounts receivables doesn’t differ from what has been prior to transition. 2. Contract obligations: This amount mainly represents amounts received in advance from customers until obligations are fulfilled to be reflected in revenues. Zakat handling of this item didn’t differ from prior of transition, which was handled with within the second paragraph of Article 4, which requires adding the opening or final balance of the payments made by customers (whichever is less). In cases where this amount is considered due consideration and has not yet been received, the method of handling with this item may fall under the third paragraph of Article Four in the Executive Regulations for Levying Zakat. 3. Contract Costs: On the date of transition, some companies (according to the nature of their activities, its contracts with clients, and other factors) measure an asset against the additional costs of obtaining the contract, as the companies expected to recover those costs from future revenues. Recognition of these costs as an asset may result in consideration as deductions from Zakat base as capital expenditures in accordance with the paragraph (Six) of Article Five in the Regulations with the need to verify additional controls, for example, that these costs are recognized within non-current assets. 20
4. Sale with right of return: In the ordinary course after transition and in subsequent years, the accounts for the right of return shall be as follows: Right of Return Assets: Relates to inventory received by the customer and still within the right of return period. This item shall not be deducted for the purposes of zakat, since it is not included in the items that are deductible in Article Five. Refund Obligations: In general, this article relates to the price of the goods within the return period (see below in the theoretical applications section). It is handled with within the additions to the Zakat base if the additions controls apply according to what is stated in Article 4 of the Executive Regulations for Levying Zakat. It must be noted that in this case (sale with the right to return) and if the goods are still within the return period, the revenue shall not be recognized, and the cost of the goods sold shall not be recognized in the profits or losses. At the expiry of the right of return, the revenue shall be recognized by reversing the calculation of the obligation to return the amount, and the calculation of the original right of return shall be also reversed. Further, the recognition of the cost of the goods sold, i.e. the process in the outcome in general is to postpone the recognition of the revenue until the expiration of the right of return period. In all cases, this does not require an adjustment to the net profit for Zakat purposes as long as the revenue recognition policy falls within the requirements of international standards 3.3.Proposed Zakat Base Financial Implications Handling As indicated earlier in this section, the method of recognizing revenue in accordance with the requirements of international standards differ to a varying extent from one sector to another. However, in the years following the original transition, the basic rule is that the activity shall not be amended by the revenue recognition method as long as it is within the framework of IFRS 15. In the context of reviewing the taxpayer’s declarations, the Authority also reserves the right to ensure the correctness of revenue processing in the taxpayers’ accounting books and its compliance with the requirements of international standards. 21
3.4.Theoretical Examples on the Effect of Transition on ZB Example (1): Contract’s Origin A telecommunication has applied International Financial Reporting Standard No. 15 on the date of application on December 1, 2018. Accordingly, the impact on its financial statements was assessed according to the following information: Contract details: The company sells internet line subscriptions for a commitment period of two years (24 months) in return for a monthly package subscription of SAR 1,250 per month and a free mobile device. The price for selling the device is SAR 10,000, and the internet service price is SAR 24,000. The company started providing this offer on June 1, 2017 Analysis: According to the analysis of the nature of the gap between the previous practice and the required practice according to IFRS 15 for the company’s revenues, the following is revealed: Step 1 - Determining the Contract(s) with a client: The transaction is a commercial contract and the contract can be determined. Step 2 - Determining the obligations contained in the contract: There are two obligations, the first is a mobile device and the second is the Internet service). Step 3- Determining the transaction price Determining the transaction price on which the revenue recognition which will be based on accounting terms over the contract period according to the method used in the standard (SAR 30,000, the full value of the contract). Step 4 - The transaction price shall be allocated to the obligations contained in the contract The transaction price shall be allocated proportionally to the two obligations using the independent price for each service Step 5 - Recognizing revenue when (or as soon the company fulfills its obligation The company shall recognize revenue when fulfilling the obligation, either at a point or over a period of time. 22
3.5.Accounting Handling according to the previous standard as of December 31, 2017 (prior to the implementation of IFRS 15) Dues Debit (SAR) Cash Revenues Credit (SAR) Statement 8,750* - Financial Position - (8,750)* Revenues Monthly income from the package x number of months of service until the end of the year revenue advance recognized at the end of the reporting period (prior to the application of IFRS 15) 1,250 7 SAR 8,750. In accordance with the standard, the transaction price shall be determined and the price allocated to each obligation to recognize revenue either at a relevant point in time or over a period of time as shown below: Dues Saudi Riyals Weighted Average Mobile price only 10,000 29,4% Internet service price Only 24,000 70,6% Total 34,000 The contract price as a whole is SAR 30,000 (SAR 1,250 monthly payments for 24 months). Accordingly, the appropriate allocation for each obligation is: Mobile Phone: SAR 8,824 (29,4% x 30,000) Internet: SAR 21,176 (70,6% 30,000) 23
According to IFRS 15, revenue from mobile devices shall be recognized at a point in time, while revenue from Internet service shall be recognized over time as indicated in the following entries: (a) Recognition of revenue arising from mobile devices: Dues Debit (SAR) Contract’s Origin Mobile device revenue Credit (SAR) Statement 8,824 - Financial Position - (8,824) profits and losses (b) Recognition of revenue arising from the internet service: Dues Debit (SAR) Cash or Receivables Amortization of the original contract Internet revenues Credit (SAR) 8,750 Statement Financial Position - (2,574)* Financial Position - (6,176) Profit or Loss 8,824 6,176 SAR 15,000. 8,824/24* 7 SAR 2,574. Based on the calculations provided in the previous slides, the company shall adjust its opening balances by the difference between what should have been recognized according to IFRS 15 and what was recognized according to the previous standard (SAR 15,000 - SAR 8,750) Entry of the opening balances adjustment as on January 1, 2018 AD (date of application of IFRS 15) Dues Contract’s Origin Retained Earnings Debit (SAR) Credit (SAR) Statement 6,250 - Financial Position - (6,250) Change in equity * It should be amortized over 17 months (which represents the remaining period of the contract (24 months - 7 months)) 24
After applying IFRS 15 - (Subsequent Period Accounting) Monthly Entry to Recognize the Revenues and Amortization of the Asset Dues Debit (SAR) Cash or Receivables Contract’s Origin Credit (SAR) 1,250 - Internet revenues Statement Financial Position (368)* Financial Position (882)** Profit or Loss 6,250 17 months SAR 368. ** 21,176 24 SAR 882. Zakat Handling: It is noted that the method of distributing revenue according to IFRS 15 differ from what it was before the transition. Accordingly, and from the practical example, it is noted that the opening balance of the retained earnings as of January 1, 2018 was modified by SAR 6,250 with an increase (i.e. a higher amount of revenue was supposed to be recognized in the year of signing the contract with the customer) The aforementioned amendment is included in Zakat calculation for the year 2018 AD by adding the opening balance of the retained earnings after taking into account the financial impact of the applied standard as of January 1, 2018 AD. Contract’s Origin: A new account has been recognized within the assets, which will be amortized over the course of the contract period. This item shall not be considered among the deductions from Zakat base due to its nature and the lack of a provision in the Regulations that permits its deduction. Example 2: Costs of obtaining a contract The same facts as in the first example (the original contract) apply to this example, but with the addition that the company incurred 3 riyals commission on each subscription that was sold through sales representatives (sales commission). On the date of launching the promotional campaign on June 1, 2017, 50,000 subscriptions were sold through sales representatives. 25
3.6.Accounting Handling according to the previous standard as of December 31, 2017 (prior to the implementation of IFRS 15) Dues Debit (SAR) Commission expenses * Credit (SAR
1.Overview IFRS No. 15 1.2. Scope Summary 2. Requirements of IFRS 15 2.1. Overview IFRS No. 15 2.2. Five Step Model 3. Impact of Transition to IFRS 15 on the Zakat Base 3.1. Introduction 3.2. The Financial Impact of the Transition on the Zakat base 3.3. Proposed Zakat Base Financial Implications Handling 3.4. Theoretical Examples on the Effect .
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